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Sales invoice
Verify sale amount, customer details, and sale date
Dispatch note / Delivery note
Verify goods were sent to customers
Customer order
Verify customer requested the goods
Customer statement
Verify balances owed by customers
Receivables ledger
Review customer balances outstanding
Aged receivables report
Identify overdue debts and possible bad debts
Credit notes
Verify sales returns and adjustments
Customer confirmations
Confirm customer balances externally